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S. Tangjitsitcharoen

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Review Open access Aug 2026

Cybersecurity Governance Deficiencies in External Audit: A Structured Review and Control-to-Assertion Framework

Digital financial reporting depends on identity services, enterprise systems, cloud platforms, automated controls and system-generated evidence. Cybersecurity weaknesses therefore enter external audit when a governance condition or control deficiency affects a material reporting process, an assertion, a disclosure, an...

Alessio Faccia, S. Tangjitsitcharoen · 0 citations

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